For tax purposes:All assets are MACRS property as follows: Store building, 39-year non-residential real property; equipment, 7-year property; trucks, 5-year property. The corporation acquired the store building for $2 million and placed it in service on January 2, 2016. The corporation acquired two pieces of equipment for $300,000 (Equipment 1) and $500,000 (Equipment 2) and placed them in service on July 1, 2016. The trucks are not listed property and are not subject to the limitation on luxury automobiles. The corporation did not make the expensing election under Sec. 179 or take bonus depreciation on any property acquired before 2019. Accumulated tax depreciation through December 31, 2018, on these properties is as follows:

Store building$151,780, Equipment 1168,810, Equipment 2281,350, Trucks, 26,000

On October 1, 2019, the corporation sold Equipment 1 for $340,000. The corporation had no Sec. 1231 losses from prior years. In a separate transaction on October 1, 2019, the corporation acquired and placed in service a piece of equipment costing $750,000. Assume these two transactions do not qualify as a like kind exchange. The new equipment is seven-year property. The corporation made the Sec. 179 expensing election with regard to the new equipment but elected out of bonus depreciation. They plan to take $500,000 of Sec. 179 expensing if allowed. Where applicable, use published IRS depreciation tables to compute 2019 depreciation.

compute the depreciation